In the sporadic references to accountancy and the accountant in literature one can glean only one particular impression of the living image that they are little men in the clutches of the computer, the over ambitious, scheming executive, or the men with a kink are rather pathetic. Though one can perceive their actions, they are not calculated to bestow on them any sort of fulfillment in the larger purpose of life those, which euphemistically, or otherwise, one may refer to as "daring" or "noble." Yet, the most ordinary and ephemeral can invoke sympathy and fire the imagination if their roots are in the living matrix. Thus, literature has not ennobled the accountant so far, not one should add, because it looks upon him as perverse, but because it considers him dull. It is this very respectability that swept the profession, individually and collectively, into that category which makes its adherents so unlikely a people for the title roles of romance. At least, such are outward appearances. They are the result not so much of design but of circumstance.